Colorado Code § 39-11-108

Manner of conducting public auction - definitions
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(1) On the day
designated in the notice of sale, the treasurer shall commence the public auction of the tax liens
on those lands and town lots on which the taxes, interest, and fees have not been paid and shall
continue the same from day to day, Saturdays and Sundays excepted, until the tax liens on each
parcel are sold. Where two or more lots or tracts of land are valued and assessed as one parcel,
the treasurer shall sell a single tax lien on such land or tract. The public auction shall be held at
the treasurer's office or at another location in the county designated by the treasurer, and all
lands and town lots offered at the public auction on the same date of sale shall be offered for
public auction at the same location; except that the public auction may be conducted by means of
the internet or other electronic medium.
(2) A public auction conducted by means of the internet or other electronic medium to
sell lands and town lots under this article shall allow members of the public to submit bids by
computer and permit the treasurer to accept bids for as long as the treasurer deems necessary.
The county and its employees acting in their official capacity in preparing, conducting, and
executing a sale of lands and town lots under this article are not liable for the failure of a device
that prevents a person from participating in a sale under this article. As used in this subsection
(2), "device" includes, but is not limited to, computer hardware, a computer network, a computer
software application, and an internet website.
(3) If there is no bid for any tax lien offered, the offering of such tax lien shall remain
open until all the tax liens are offered for sale and the sale is ended or until the treasurer is
satisfied that no more sales can be effected, whereupon it is the treasurer's duty to strike off to
the county, city, town, or city and county the tax liens on those lands and town lots remaining
unsold, for the amount of such taxes, delinquent interest, and fees thereon. When the treasurer
strikes off a tax lien on any tract of land or town lot, the treasurer shall issue to the county, city,
town, or city and county a certificate of purchase. No taxes levied against any lands for which a
county has purchased a tax lien under the provisions of this section shall be payable until the
same have been derived by the county from the sale of a tax lien on such lands or from the
redemption of such lands.

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